71. Removal of dutiable goods from warehouse

Terms defined in s 2

• Controller

  Controller

  Defined · s 2

  "Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;

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• customs warehouse

  customs warehouse

  Defined · s 2

  "customs warehouse" means a warehouse or other place established by the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under section 59 for the deposit of dutiable goods;

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• export

  export

  Defined · s 2

  "export" means to take or cause to be taken out of Brunei Darussalam by land, sea or air or to place any goods in a vessel, conveyance or aircraft for the purpose of such goods being taken out of Brunei Darussalam by land, sea or air: Provided that goods bona tide in transit, including goods which have been transhipped, shall not, for the purpose of levy of customs duties, be deemed to be exported unless they are or become uncustomed goods;

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• goods

  goods

  Defined · s 2

  "goods" includes animals, birds, fish, plants and all kinds of movable property;

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• import

  import

  Defined · s 2

  "import" means to bring or cause to be brought into Brunei Darussalam by land, sea or air: Provided that goods bona {zde in transit, including goods for transhipment, shall not, for the purpose of levy of customs duties, be deemed to be imported unless they are or become uncustomed goods;

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• licensed warehouse

  licensed warehouse

  Defined · s 2

  "licensed warehouse" means a warehouse or other place licensed for the warehousing of dutiable goods under section 60;

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• petroleum

  petroleum

  Defined · s 2

  "petroleum" means any mineral oil or relative hydrocarbon in its solid, liquid or gaseous form existing in its natural condition and includes casing head petroleum spirit, bituminous shales, other stratified deposits from which oil can be extracted commercially and petroleum products obtained from the process of manufacture;

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• Ports Department warehouse

  Ports Department warehouse

  Defined · s 2

  "Ports Department warehouse" means a warehouse of the Ports Department controlled and managed by the Director of Ports under the Ports Act;

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• warehouse

  warehouse

  Defined · s 2

  "warehouse" means a place for the deposit of goods under customs control. (2) For the purposes of this Order, goods shall be deemed to be under customs control whilst they are deposited or held in any free trade zone, or in any Ports Department warehouse, customs warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of customs. (3) References in this Order - {aj to a document or record include, in addition to a document or record on paper, references to any, or part of any - (i) document or record kept on any magnetic, optical, chemical or other medium; (ii) photograph; (iii) map, plan, graph, picture or drawing; (iv) film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom; {bj to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, any electronic notice or the making, serving or submitting of such a notice under this Order; and (c) to a person - (i) in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity; (ii) in respect of partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity; (d) to this Order include references to regulations made under this Order.

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